The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first 3 months of operations:
a.	The December 31 inventory count of supplies shows $580 still available
b.	On October 1, 2018, Business Solutions paid their annual insurance premium in the amount of $2,220, which provides coverage from 10-1-2018 through 9-30-2019
c.	As of December 31, Lyn Addie has not been paid for 4 days of work at $125 per day
d.	The company's computer is expected to have a 4-year life with no salvage value. They use the straight line depreciation method for all assets
e.	The office equipment is expected to have a 5-year life with no salvage value. They use the straight line method of depreciation for all assets.
f.	On October 1, 2018, Business Solutions signed a 2 year lease agreement, which had the following terms:
		** $825 per month
		** First 4 months rent due at time of signing (October 1, 2018).
		** Payments will be made monthly starting February 1, 2019.
Required: